A bill to authorize the home production of beer and wine.

Amends the Internal Revenue Code to change the tax exemption for wine produced for personal consumption to allow an adult to produce (1) 200 gallons of wine for personal consumption per year if there are two or more adults in the household, or (2) 100 gallons for such consumption if there is only one adult in the household. Allows a tax exemption for beer produced by an adult for personal consumption in the amounts set forth above.